Ieso Company has two stores: J and K. During November, Ieso Company reported a net operating income of $30,000 and sales of $450,000. The contribution margin in Store J was $100,000, or 40% of sales. The segment margin in Store K was $30,000, or 15% of sales. Traceable fixed expenses are $60,000 in Store J, and $40,000 in Store K.

Variable expenses in Store K totaled:

$200,000
$70,000
$110,000
$130,000

Ieso Company’s total fixed expenses for the year were:

$100,000
$140,000
$40,000
$170,000